Directorate General of Taxes (DGT) recorded IDR 54.71 trillion (USD 3.05 billion) in tax revenue from the digital economy by June 30, 2026.
The revenue came from several areas of digital economic activity, including value-added tax (VAT) on electronic trading systems (perdagangan melalui sistem elektronik/PMSE) contributing to IDR 42.01 trillion, taxes on crypto asset transactions totaling IDR 2.09 trillion, taxes from fintech peer-to-peer (P2P) lending amounting to IDR 5.1 trillion, and taxes collected by third parties through the government procurement information system (sistem informasi pengadaan pemerintah/SIPP).
PMSE VAT therefore remains the largest contributor to the digital economy tax revenue.
DGT’s Director of Counseling, Services, and Public Relations Inge Diana Rismawanti said that, as of the end of June 2026, the DGT had designated 271 PMSE-based businesses as VAT collectors.
In June 2026, the DGT also updated its list of designated PMSE VAT collectors by revising one entity’s data, Lemon Squeezy LLC.
“We hope that continued improvements in compliance among digital businesses will support state revenue while creating a level playing field across all business models, both conventional and digital,” Inge said in an official statement on Thursday (July 23, 2026).
PMSE VAT Revenue Reaches IDR 42.01 Trillion
As of June 30, 2026, a total of 236 PMSE businesses had collected and remitted PMSE VAT, generating IDR 42.01 trillion in cumulative tax revenue.
The revenue comprises IDR 731.4 billion collected in 2020, IDR 3.9 trillion in 2021, IDR 5.51 trillion in 2022, IDR 6.76 trillion in 2023, IDR 8.44 trillion in 2024, IDR 10.32 trillion in 2025, and IDR 6.34 trillion during the first half of 2026.
Crypto Asset Tax Revenue Reaches IDR 2.09 Trillion
Besides PMSE VAT, taxes on crypto asset transactions also contributed to digital economy tax revenue. Through June 2026, the government had collected IDR 2.09 trillion in crypto asset taxes.
The cumulative figure consists of IDR 246.54 billion collected in 2022, IDR 220.89 billion in 2023, IDR 620.38 billion in 2024, IDR 796.74 billion in 2025, and IDR 205 billion in the first half of 2026.
By tax type, crypto asset tax revenue consisted of IDR 1.21 trillion in Article 22 income tax and IDR 881.82 billion in domestic VAT.
Fintech Tax Revenue Tops IDR 5.1 Trillion
Tax revenue from the fintech sector, particularly P2P lending services, reached IDR 5.1 trillion through June 2026.
The cumulative figure comprises IDR 446.39 billion collected in 2022, IDR 1.11 trillion in 2023, IDR 1.48 trillion in 2024, IDR 1.37 trillion in 2025, and IDR 695.84 billion during the first six months of 2026.
Fintech tax revenue consisted of IDR 1.42 trillion in Article 23 income tax on loan interest received by resident taxpayers and permanent establishments. It also included IDR 727.99 billion in Article 26 income tax on loan interest received by non-resident taxpayers, as well as IDR 2.95 trillion in domestic VAT.
SIPP Tax Revenue Reaches IDR 5.51 Trillion
Meanwhile, taxes collected through the SIPP reached IDR 5.51 trillion through June 2026.
The revenue consisted of IDR 402.38 billion collected in 2022, IDR 1.12 trillion in 2023, IDR 1.33 trillion in 2024, IDR 1.23 trillion in 2025, and IDR 1.44 trillion during the first half of 2026.
Broken down further, SIPP tax revenue comprised IDR 402.52 billion in Article 22 income tax and IDR 5.11 trillion in VAT.
Earlier in July 2026, the DGT appointed four major marketplaces to collect income tax from online sellers, including Tokopedia, Shopee, Lazada, and Blibli. Director General of Taxes Bimo Wijayanto said they made the appointments under authority delegated by the Minister of Finance.
The selection took into account each marketplace’s system readiness, transaction volume, administrative capacity, and use of an escrow account mechanism. The four marketplaces were given until August 1, 2026, to complete their preparations before beginning to collect income tax from online sellers.
Also Read:
PFII Bill Passed, Government Prepares Tax Incentives to Attract Foreign Investment
Purbaya Affirms No Rate Hikes, Focus on Tax Base Expansion
Article 26 Withholding Tax on Foreign Taxpayers
